Contact structures connect connection lines and electronic devices arranged in a plurality of wiring and device layers in integrated circuits. Typically, the source/drain regions of field effect transistors (FETs) are formed in a single crystalline semiconductor layer or substrate. The source/drain regions of a first FET may be electrically coupled via a low-resistance path with gate electrodes or source/drain regions of further FETs formed in the same device layer. The low-resistance path typically includes a connection line in a wiring layer and contacts, which connect the connection line with the source/drain region of the first FET and with a terminal of a further FET. The contacts are typically formed by depositing an interlayer dielectric on the device layer, etching contact openings in the interlayer dielectric and filling the contact openings with a conductive material to form the contact structures in the contact openings. An overetch of the contact openings into the single crystalline semiconductor layer or substrate may occur.